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2019 (2) TMI 881 - AT - Service TaxTout operator service - tourist vehicle or not - compliance with Rule 128 of the Central Motor Vehicles Act or Rules, 1988 - Held that:- No evidence has been produced by the vehicle being used for the purpose of transportation of employees were issued permit as tourist vehicle under Rule 128 of Motor vehicle Rules, 1998. In absence of such permit the vehicle cannot be treated as tourist vehicle as held by Tribunal and upheld by Hon’ble Apex Court in the case of Bharat Travels [2010 (7) TMI 471 - CESTAT, AHMEDABAD] - appeal dismissed - decided against Revenue.
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